One of the most interesting and controversial laws taking effect in 2012 involves greatly increased penalties for the willful misclassification of employees as independent contractors. I litigated quite a few class actions and individual cases involving these issues as a plaintiff attorney, and now I’m viewing the issue as a business owner who uses both employees and contract workers. Since most everyone in the litigation graphics field works with independent contractors, and a large number of law firms do as well, I want to focus on some key issues raised by the new law.